Section 246A(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 44] [Section 246A(1)] [Section 246A] [Entire Act]

Union of India - Subsection

Section 246A(1)(a) in The Income Tax Act, 1961

(a)[an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115-VP or an order against the assessee] where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1-B) of section 143, where the assessee objects to the making of adjustments, or any order of assessment [under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel] [ Substituted by Act 33 of 2009, Section 72(i), for " under sub-Section (3) of section 143" (w.e.f. 1.10.2009).] or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed;

(aa)[ an order of assessment under sub-section (3) of section 115-WE or section 115-WF, where the assessee, being an employer objects to the value of fringe benefits assessed; [ Inserted by Act 18 of 2005, Section 57 (w.e.f. 1.4.2006).]

(ab)an order of assessment or reassessment under section 115-WG;]

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Union of India - Subsection

Section 246A(1)(a) in The Income Tax Act, 1961